Which of the following is not a typical feature of planning levels?

Planning levels are essential structures in SAP Integrated Business Planning (IBP), as they help define the hierarchy and granularity at which data is analyzed and managed. Each planning level can include various dimensions, such as products, locations, and time.

The assertion that planning levels are independent of time dimensions is not accurate. Planning levels depend heavily on how time is integrated into the planning process. Each planning level typically includes or corresponds to time periods to ensure that the relevant data can be analyzed in conjunction with specific timelines. This relationship enables planners to develop forecasts, analyze trends over time, and simulate various scenarios based on time-specific data.

In contrast, the other features mentioned highlight the functionality of planning levels. They do provide the capability to determine the depth of data analysis, enable forecast simulations, and can theoretically exist without corresponding key figures, though having key figures enhances their effectiveness. Thus, the concept of independence from time dimensions does not align with the typical role of planning levels in SAP IBP.